VKOA Revenue Account Determination — Key Structure

SD billing → GL revenue account · China Food (CoAr Z502) · Golden Agri China S/4

① The 5 Determination Keys

Chart of Accounts

KTOPL = ZGAR (all China)

Sales Organization

6 × BRD: IX00 RHQ · IL00 Xinghua · IM00 Dong'e · IQ00 Fuxin · IR00 Xianyang · IG00 Sinarmas Food (Shaoguan)

Customer Acct. Det. Group

from customer master — related party vs 3rd party

Material Acct. Det. Group

from material master (sales view)

Account Key

from pricing procedure (condition type)

↓

GL Revenue Account

first fully-matching row in VKOA wins

Flow: sales order → delivery → billing document → VKOA looks up the 5 keys → GL account on the revenue line. Valuation class plays no role here (that is OBYC).

② Who the Customers Are — China Food Entity Landscape

Related — Food subsidiaries · IK00 Zhuhai Huafeng Food Industry · IO00 Zhuhai Huafeng Foodstuff Co. · IN00 Zhuhai Huafeng Food (Carton) · IT00 Wuhan Jin Ding Foodstuff · IU00 Zhuhai Huafeng Printing · IV00 Zhuhai Huafeng Film · IS00 Zhongshan Huifeng Invstmnt Adv · JE00 Zhuhai Sinarmas Huafeng Enterprise Related — Food branches (non-legal, own CoCd) · IL00 Xinghua branch & IM00 Dong'e branch → of IK00 (Group) · IP00 Harbin branch → of IO00 (Zhuhai Huafeng Foodstuff) per Chinese legal name Related — China Agri · II00 Shining Gold Oilseed Crushing (Ningbo) · JA00 Shining Gold Foodstuffs (Ningbo) · JB00 Ningbo Shining Gold Oil Port · JC00 Ningbo Shining Gold Oil Storage · IH00 Golden Natural Resources (Shanghai) Intl Trade · IJ00 AFP Intl Trading Shanghai · IW00/JD00 Sinarmas Natural Resources (China) Investment 3rd party · distributors, direct customers outside the group RHQ / seller · IX00 Sinarmas Corporate Management (Shanghai) Co., Ltd. (RHQ) Plant-level sellers · IG00 Sinarmas Food (Shaoguan) · IQ00 Huafeng Foodstuff (Fuxin) · IR00 Huafeng Foodstuff (Xianyang)

Branches are non-legal entities but hold their own company code — under CAS 36 the related-party vs third-party split of revenue (and COGS) must stay visible in the GL. Related-party sales flow Food → Agri / Food internal; third-party sales flow to outside customers.

③ Worked Example — Same Material, Different Customer

Chart of Accts	Sales Org	Cust. ADG	Mat. ADG	Acct Key	→ GL Account
`ZGAR`	`IX00`	Related party (e.g. II00 Shining Gold Oilseed Crushing, Agri)	`01 Finished goods`	`ERL`	`60001110` Revenue – related
`ZGAR`	`IX00`	3rd party (distributor)	`01 Finished goods`	`ERL`	`60001110` → different revenue account

red = CoA (fixed) gold = sales org (BRD XX00) teal = customer group — carries the related/3rd-party split blue = material group dark red = account key

Entity names follow the authoritative bilingual lists (Enterprise_Cocd list 2026-04-27 + S4 EDM Blueprint CompanyCode&TrdPartner). Known source inconsistencies, flagged not silently resolved: (1) IP00 — Chinese legal name reads IO00's Harbin branch (哈尔滨分公司), the English/blueprint row reads IK00 Group "Shuangcheng branch"; (2) branch→parent mapping shown follows the Chinese legal names. GL numbers shown are illustrative placeholders — actual account numbers follow the SCOA mapping workbook.

④ Why It Matters — ECC vs S/4 (COGS Side)

ECC — today

VKOA determines both revenue and COGS (VKOA framework on the goods-issue side too). One set of dimensions → revenue and COGS split related/3rd-party on matching accounts, always reconcilable.

✅ Same key framework → revenue & COGS reconcile by related/3rd party

S/4 — target

Revenue still VKOA. COGS moves to OBYC GBB-VAY (valuation class + account modification only) — no customer / partner dimension at PGI, so the posting cannot see whether the buyer is related or third party.

⚠ COGS side loses the related/3rd-party split — open decision (substitution exit path A / global design / ACDOCA layer)

Full context: vault decision record 「决策_VAY-COGS关联方拆分」 (pending, Tom = China FI final confirmer).

🗓 VKOA Key Structure · Last updated 2026-10-20 15:11